Starting a nonprofit in Washington means working two tracks at once. The state track sits with the Secretary of State’s Corporations and Charities Division and is fast. The federal track sits with the IRS and is slow. Founders who understand the difference budget their cash and their patience accordingly.

Washington has roughly 60,000 active nonprofits, and a small fraction were formed in any given year. The process is well-documented, but each step has small details that can delay the application by weeks.

Before You File: The Decisions That Matter

Three decisions need to be made before any paperwork moves.

Mission. A specific, narrow charitable purpose passes IRS review faster than a broad one. “Operate a no-cost dental clinic for uninsured adults in Spokane County” is reviewable. “Improve health outcomes” is not.

Board. Recruit at least three directors who are unrelated by blood, marriage, or business. The IRS reads board composition as a signal of public benefit versus private benefit.

Funding bridge. Plan for 6 to 12 months of operating expenses without 501(c)(3) status. Federal grants and most foundations will not release funds until they see your IRS determination letter.

Step 1: Name and Articles of Incorporation

Search the Washington Corporations and Charities Filing System for name availability. Then file the Articles of Incorporation online. The state fee is $30 for online filings, $50 for paper. Online filings are typically processed within 2–5 business days.

Two clauses must appear word-for-word from IRS Publication 557 to support 501(c)(3) eligibility:

A purpose clause restricting activities to those described in IRC Section 501(c)(3)
A dissolution clause requiring assets to transfer to another 501(c)(3) on dissolution

If you forget either clause, the IRS will reject Form 1023 and you will amend the Articles, which takes another filing and another fee.

Step 2: Initial Report and EIN

Within 120 days of incorporation, file the Initial Report with the Secretary of State. The fee is $10. Missing this deadline triggers an administrative dissolution warning.

Apply for a federal Employer Identification Number through IRS.gov. The online tool issues an EIN immediately. You will need it to open a bank account and to file Form 1023.

Step 3: Bylaws, Board Meeting, and Conflict-of-Interest Policy

Hold the first board meeting before submitting Form 1023. At this meeting, the board:

Adopts bylaws
Adopts a conflict-of-interest policy (the IRS provides a model in Appendix A of the Form 1023 instructions)
Approves opening a bank account
Authorizes the Form 1023 filing

Document the meeting in minutes. Form 1023 asks for these documents directly.

Step 4: IRS Form 1023 or 1023-EZ

Form 1023-EZ is a streamlined three-page application available to organizations projecting less than $50,000 per year in gross receipts and holding less than $250,000 in assets. The user fee is $275 and review averages 2 to 4 weeks. Many organizations qualify but are better served by the long form because the EZ does not allow detailed program description.

Form 1023 (the long form) is roughly 28 pages of questions plus a three-year budget. The user fee is $600. Review averages 3 to 9 months and can extend longer if the IRS issues a request for additional information.

If filed within 27 months of incorporation, the determination letter applies retroactively to the date the Articles were filed. This matters for donor deductibility of contributions made before the letter arrived.

Step 5: Washington Charities Program Registration

If your organization solicits or receives more than $50,000 in contributions during a fiscal year, register with the Charities Program at the Washington Secretary of State. Initial registration is $60. Annual renewal is $40. Required attachments include the IRS determination letter (or pending Form 1023), the most recent financial statement, and a list of officers and directors.

Religious organizations, political committees, and certain other categories are exempt under RCW 19.09. The full list of exemptions is on the Charities Program website.

Filing	Authority	Fee	Cadence
Articles of Incorporation	WA Secretary of State	$30 online	Once
Initial Report	WA Secretary of State	$10	Within 120 days
EIN (Form SS-4)	IRS	$0	Once
Form 1023 / 1023-EZ	IRS	$600 / $275	Once
Annual Report	WA Secretary of State	$10	Annual
Charities Program initial	WA Secretary of State	$60	Once
Charities Program renewal	WA Secretary of State	$40	Annual
IRS Form 990 / 990-EZ / 990-N	IRS	$0	Annual

Step 6: Ongoing Compliance

Once formed, a Washington nonprofit has annual obligations on three calendars:

Secretary of State annual report — $10, due on the anniversary month of incorporation.
Charities Program renewal — $40, due 11 months after the close of the fiscal year if you continue to meet the threshold.
IRS Form 990 — version depends on gross receipts: 990-N for organizations under $50,000, 990-EZ between $50,000 and $200,000, and the full 990 above that. Due the 15th day of the fifth month after the fiscal year ends.

The Department of Revenue handles state tax obligations separately. Washington’s B&O tax applies to most business activity even for nonprofits. Specific deductions exist for contribution income and for certain nonprofit fundraising events, but each must be claimed on the return.

What Founders Get Wrong

The single most common mistake is treating the IRS letter as the finish line. Once you have 501(c)(3) status, the compliance work is just beginning: restricted fund tracking for grants, donor acknowledgment letters that meet IRS substantiation rules, payroll tax registration if you hire staff, and annual Charities Program renewal.

The second most common mistake is hiring a fundraising consultant before registering with the Charities Program. Washington requires registration before any paid fundraising activity, regardless of revenue level. Skipping this step generates avoidable enforcement actions.

If you are setting up restricted fund tracking and grant compliance from day one, see the grant compliance guide and the restricted fund accounting guide. For Charities Program specifics, see the Washington charitable registration workflow.

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Washington Secretary of State Articles of Incorporation filing fee for nonprofits is $30 (online) or $50 (paper), with an additional $10 Initial Report fee due within 120 days.

Source: Washington Secretary of State — Corporations and Charities Filing Office

IRS Form 1023-EZ user fee is $275; standard Form 1023 user fee is $600 (effective for applications submitted in 2024 and 2025).

Source: IRS Form 1023 instructions

Washington Charities Program initial registration fee is $60, and annual renewal is $40, for organizations soliciting or receiving more than $50,000 in contributions per fiscal year.

Source: Washington Secretary of State Charities Program

Articles of Incorporation: The founding legal document filed with the Washington Secretary of State that creates the nonprofit corporation. Must include IRS-required language on purpose and dissolution to support 501(c)(3) eligibility.

Initial Report: A one-time filing required by the Washington Secretary of State within 120 days of incorporation, listing the nonprofit's officers, directors, and registered agent.

Charities Program registration: Annual registration with the Washington Secretary of State Charities Program for organizations that solicit or receive more than $50,000 in contributions in a fiscal year.

B&O tax: Washington's Business and Occupation tax, levied on gross receipts. Some nonprofit revenue qualifies for specific deductions or exemptions, but 501(c)(3) status alone does not eliminate B&O liability.

“Founders consistently underestimate how long IRS review takes. Plan to fund 6–12 months of operations from non-grant sources because most foundations and federal funders require a 501(c)(3) determination letter before they release money.”

Nonprofit formation attorney , Attorney advising tax-exempt organizations

“The state filing is the easy part. The IRS Form 1023 is where most applications stall — the program description and three-year financial projection require careful work.”

Nonprofit accountant , CPA serving 501(c)(3) clients

Q&A

What forms do I file to start a nonprofit in Washington?

File Articles of Incorporation with the Washington Secretary of State, an Initial Report within 120 days, IRS Form SS-4 to obtain an EIN, IRS Form 1023 or 1023-EZ for 501(c)(3) status, and a Charities Program registration if you cross the $50,000 contribution threshold.

Q&A

What is the minimum number of directors for a Washington nonprofit?

Washington's Nonprofit Corporation Act (RCW 24.03A) requires at least one director, but the IRS expects at least three unrelated directors for 501(c)(3) recognition. Most attorneys recommend a board of at least three from day one to satisfy federal review.

Q&A

How do I know if my organization needs to register with the Charities Program?

If you solicit or receive more than $50,000 in contributions during a fiscal year, or pay anyone (including staff) to fundraise, you must register. Religious organizations, political committees, and certain other categories are exempt under RCW 19.09.

Frequently asked

Frequently Asked Questions

How much does it cost to start a nonprofit in Washington?

Filing fees alone run roughly $30 to incorporate a nonprofit with the Washington Secretary of State, $10 for the Initial Report, $60 for Charities Program registration if you raise more than $50,000 annually, and either $275 (Form 1023-EZ) or $600 (Form 1023) for IRS recognition. Total cash outlay is commonly $400–$700 before any legal or accounting help.

Do I need a lawyer to start a nonprofit in Washington?

No. The Secretary of State and IRS forms are designed for self-filing. Founders with complex situations — fiscal sponsorship arrangements, real property, or planned earned-revenue activities — often consult an attorney to draft bylaws and conflict-of-interest policies that satisfy IRS Form 1023 review.

How long does Washington nonprofit incorporation take?

Online filings with the Washington Secretary of State are typically processed within 2–5 business days. Paper filings take longer. The bottleneck is the IRS: Form 1023-EZ averages 2–4 weeks; Form 1023 (long form) commonly runs 3–9 months.

Does Washington require nonprofit registration before fundraising?

Yes, if your organization solicits or receives more than $50,000 in a fiscal year, or compensates anyone for fundraising. The Charities Program at the Secretary of State administers this registration. Smaller organizations are exempt from registration but still must comply with truthful solicitation rules.

Do Washington nonprofits pay state income tax?

Washington has no state corporate income tax, but nonprofits are still subject to the state Business and Occupation (B&O) tax on certain revenue, plus retail sales tax on taxable goods and services. 501(c)(3) status does not automatically exempt an organization from B&O tax — specific exemptions must be claimed.

How to Start a Nonprofit in Washington State: A 2026 Guide